The effect of corporate social responsibility and the executive compensation on implicit cost of equity: Evidence from French ESG data

Y Chouaibi, M Rossi, G Zouari - Sustainability, 2021 - mdpi.com
This research aimed to evaluate the effect of corporate social responsibility (CSR) and
executive incentive compensation based on the achievement of sustainability goals on the …

The mediating role of real earnings management in the relationship between CSR practices and cost of equity: evidence from European ESG data

Y Chouaibi, G Zouari - EuroMed Journal of Business, 2024 - emerald.com
Purpose The goal of this article was to look into the direct and indirect links between
corporate social responsibility (CSR) activities and the cost of equity, using real earnings …

The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data

Y Chouaibi, R Zouari-Hadiji, S Khlifi - Asian Review of Accounting, 2024 - emerald.com
Purpose The present work aimed to identify the impact of accrual-based earnings
management on the cost of equity (KE) through corporate social responsibility (CSR) as a …

Antecedents and effect of creative accounting practices on organizational outcomes: Evidence from Bangladesh

MS Rahman, MJ Hasan, MSH Khan, I Jahan - Heliyon, 2023 - cell.com
This study examines the antecedents and effects of creative accounting practices (CAP) on
organizational outcomes in Bangladesh. Thus, this research recognizes the antecedents of …

Do creditors appreciate CSR transparency and credibility in emerging markets?

A Uyar, N Ben Arfa, C Kuzey… - Journal of Accounting …, 2024 - emerald.com
Purpose This study investigates CSR reporting's role in debt access and cost of debt with the
moderating role of external assurance and GRI adoption in emerging markets. Such an …

The effect of CSR and corporate ethical behavior on implicit cost of equity: the mediating role of integrated reporting quality

Y Chouaibi, S Khlifi, J Chouaibi… - Global Knowledge …, 2024 - emerald.com
Purpose The purpose of this study is to analyze the effect of corporate social responsibility
(CSR) practices and corporate ethical behavior on implicit cost of equity (COE) using …

The relationship between corporate social responsibility and firm performance: evidence from Jordan

MA Alghizzawi, MA Youssef, M Abu Zraiq… - Cogent Business & …, 2022 - Taylor & Francis
This study aims to investigate the relationship between corporate social responsibility (CSR)
and Jordanian firm performance. CSR is measured using three dimensions: philanthropy …

The three levels of organizational change to build future potential organizations

Z Krajcsák, G Bakacsi - International Journal of Innovation Science, 2024 - emerald.com
Purpose This study aims to answer the question of what characterizes organizations with
future-potential, and with the help of a model introduced in this study, the authors propose …

Not all CSR initiatives are created equally: the theoretical implications

WR Nord, KD MacAulay, JL Kelso - Social Responsibility Journal, 2022 - emerald.com
Not all CSR initiatives are created equally: the theoretical implications | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search Not …

Can military-experienced CEOs improve corporate outcomes?

TH Nguyen, P Thi Thuy Nguyen - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This paper aims to assess the role of CEOs with military experience in shaping
corporate outcomes in Vietnam and provide new insights into how these unique …